TL;DR 💡
The rollout of the mobility budget for everyone has been delayed, but changes are coming. Employers who offer company cars will eventually be required to provide a mobility budget, and the 36-month waiting period will be removed. Now’s the perfect time to explore how to combine bike leasing and the mobility budget in a tax-efficient way.
It’s coming… but not yet in January 2026
Although Belgium’s federal coalition and the Easter Agreement announced a “mobility budget for everyone by January 1, 2026,” that deadline has proven unrealistic. Except for a few exceptions, little will change for now. But a delay doesn’t mean it’s off the table.
👉 For employers, this is the perfect time to explore how to offer bike leasing in a fiscally smart way in combination with a mobility budget. But what does that really mean?
What is the Belgian mobility budget?
The mobility budget allows employees to exchange their (right to a) company car for a flexible mobility package. That package can include three tax-friendly pillars:
- An environmentally friendly company car
- Starting in 2026, only fully electric cars will qualify.
- Sustainable mobility and housing costs
- This includes a lease bike, public transport, shared mobility, or even housing costs close to work. You can fully finance a bike lease package with the mobility budget.
- Payout of the remaining balance at the end of the year, subject to a solidarity contribution of 38.07%.
Yet, only 3.23% of Belgian employers currently offer a mobility budget. That number is expected to rise sharply with the coming reforms.
Want to offer bike leasing but lost in the payroll jungle? 🌳 No worries (we’ve got you). Check out our blog "How to offer bike leasing at zero cost" for a clear overview of all the options.
What will change in 2026?
While it’s currently optional, employers who offer company cars will eventually be required to provide a mobility budget — though not as soon as January 1, 2026. The 36-month waiting period will also be scrapped. Employers will still be free to decide, through their policy, whether to include the first pillar (company car) and which options to offer under the second pillar.
Employees who have or are entitled to a company car will still be free to opt in or not. There’s no obligation to join.
What’s changing (just a little later)?
In the near future — but not yet in early 2026 — employers offering company cars will be required to also offer a mobility budget.
A key reform is the removal of the 36-month rule. Previously, employees needed to have had a company car (or the right to one) for at least three years before switching to a mobility budget. That threshold disappears, allowing workers to switch more quickly to sustainable mobility options, such as a leased bike.
Employers remain free to decide:
- Whether to offer the first pillar (company car)
- And which mobility options to include in pillar 2
Employees with a company car or entitlement to one still have the freedom to opt in or not — it’s a choice, not a requirement.
Bike leasing through salary exchange or mobility budget: which is more beneficial?
In most cases, leasing a bike through a gross salary exchange or cafeteria plan is more financially advantageous than through the mobility budget.
That’s because salary exchange includes savings on social contributions, while those contributions are not part of the mobility budget. Employees therefore need to use more mobility budget than gross salary to lease the same bike — often up to 30% more in net cost.
💡 Wondering “OK, sounds good — but what does it really cost and how do I finance it as an employer?” Check out our blog “How much does bike leasing cost for employees and employers” for all financing options, cost-neutral setup tips, and concrete examples.
💰 Or calculate it yourself with our bike leasing calculator.
Can employees combine the mobility budget with salary exchange or cafeteria plan for bike leasing?
Technically, no — but there are two exceptions:
- The three-month rule: If an employee already had a bike lease for at least three months before switching to a mobility budget, that contract continues, and new leases remain possible.
- Exclusion under pillar 2: If bike leasing isn’t included in pillar 2 of the company’s mobility budget, the employer may still offer it through salary exchange or a cafeteria plan.
💡 Employers should think carefully before implementing a mobility budget. Most employees currently use their budget for housing costs, even though the program was designed to promote sustainable mobility — and that’s exactly where the bike makes the difference.
How Joule helps employers with bike leasing and mobility budgets
Setting up a bike plan doesn’t have to be an administrative headache.
At Joule, we guide you every step of the way:
- We create a bike policy tailored to your organization (download our bike policy template here!)
- Our tools and Joule Hub make management and tracking effortless
- And our experts support HR and employees from request to first ride
Bike leasing. Simply arranged, fully supported. Contact us below for more info!
Still have questions about bike leasing? Check out:
Alles verliep zeer vlot. Geen extra papierwerk, alles werd door Joules geregeld. Heel tevreden over de service.
Goede communicatie en uitleg. De persoon die het concept is komen voorstellen heeft dit duidelijk gedaan. De testritten waren ook goed georganiseerd.
Top ervaring! Klantenservice is top. Je kan er terecht met al je vragen en ze blijven altijd even vriendelijk. En ik heb best veel vragen gesteld. Levering was top. Zeker een aanrader voor iedereen.
Vlotte service, snel antwoord en zeer vlot in gebruik. De offertes van de fietsenwinkel werden snel verwerkt en overzichtelijk afgeleverd in een leasing-formule.
Heel gemakkelijk dat de technieker op het werk komt! De technieker was vriendelijk. Onderhoud was snel gedaan. Ik heb heel gemakkelijk de afspraak kunnen wijzigen. Ik heb daarvoor een heel vriendelijke en behulpzame persoon aan de lijn gehad.
Jouw vragen,
onze antwoorden
What exactly is the mobility budget and who is eligible for it?
The mobility budget allows employees to exchange their right to a company car for a flexible mobility package that includes sustainable transport options. It applies to employees who have a company car or are entitled to one as part of their role.
Is bike leasing through the mobility budget tax-efficient?
It can be, but in most cases, bike leasing via gross salary exchange or cafeteria plan is more advantageous. Social contributions are saved in those cases, which is not true within the mobility budget.
How is the mobility budget calculated?
The mobility budget is based on the total annual cost of the company car, including taxes, insurance, and fuel. That total amount forms the available mobility budget for the employee.
Can the mobility budget be combined with bike leasing through salary exchange?
In principle, no—but there are two exceptions:
- If the employee has already had a bike lease for at least three months before switching.
- If bike leasing is not included in pillar 2 of the mobility budget, it can still be offered through salary exchange or a cafeteria plan.
What mobility options are covered under the mobility budget?
The budget can be used across three pillars:
- An environmentally friendly company car (only electric from 2026 onward)
- Sustainable mobility and housing costs (such as bike leasing, public transport, shared mobility, or living close to work)
- Payout of the remaining balance (subject to a solidarity contribution of 38.07%)
Hoe bepaalt de werkgever wat er binnen het mobiliteitsbudget kan?
De werkgever stelt zelf een mobiliteitsbeleid of policy op, waarin bepaald wordt of de eerste pijler (bedrijfswagen) behouden blijft en welke opties in pijler 2 worden toegelaten (zoals fietsleasing of huisvestingskosten).
Why is it beneficial to combine the mobility budget with bike leasing?
Because it gives employees greater flexibility and freedom of choice in how they commute. It fits within a sustainable HR and mobility strategy and strengthens the organization’s employer brand.
What happens to any remaining mobility budget at the end of the year?
The remaining balance can be paid out to the employee, but it is subject to a 38.07% solidarity contribution.
What changes with the removal of the 36-month rule for the mobility budget?
Until now, employees had to have a company car or the right to one for at least three years before being eligible for a mobility budget. That waiting period is being removed, allowing employees to switch more quickly.
Will the mobility budget become mandatory for employers?
Not for all employers. The obligation applies only to employers who offer company cars—they will eventually need to provide a mobility budget as an alternative. Employers who do not offer company cars remain free to decide whether to implement a mobility budget.
